WSR 98-15-029

AGENDA

DEPARTMENT OF REVENUE

[Filed July 7, 1998, 12:55 p.m.]



The Department of Revenue's rule development agenda shows those rules for which we anticipate some formal rule-making action, either a public meeting, hearing, or adoption, by December 31, 1998. Rules may be added or deleted from the work schedule as a result of legislative action, industry, taxpayer or agency request, or court decisions.

The department will continue to maintain a separate rules priority list which will show planned rule activity by fiscal year. Both the rules priority list and the rules development agenda will be available on the department's Internet home page at http://www.wa.gov/dor/wadorrcw.htm#rules.

If you would like to receive future copies of either list in the mail, please send a request to Roseanna Hodson, Legislation and Policy, Box 47467, Olympia, WA 98504-4767.

Any person currently on the excise tax rules maintenance list or property tax rules list will automatically receive a copy of the rule development agenda.



rules development agenda

Activity planned by January 31, 1998

Last revised July 6, 1998



Rule Number Last Revised Subject Explanation Assigned to Status
Chapter 458-12 WAC
458-12-040

458-12-300

458-12-301

458-12-305

458-12-326

458-12-327

458-12-330

458-12-335

458-12-336

458-12-337

458-12-338

458-12-339

1968

1968

1972

1968

1983

1983

1968

1983

1983

1983

1973

1983

Property Tax rules for Assessors Legislative changes Jim Winterstein Drafting
Chapter 458-16 WAC
458-16-110

458-16-111

458-16-165

458-16-300

458-16-310

1994

1994

1994

1994

1994

Exempt nonprofit property tax rules 97 & 98 legislative changes (SB 6311 & SHB 2315) Kim Qually CR 102 filed 6/30/98. CR 102 Public Hearing Scheduled for 8/5/98.
458-16-330 1994 Emergency or transitional housing 98 legislation

(HB 2598)

Kim Qually Candidate for expedited adoption
Chapter 458-16A WAC
458-16A-010 1995 Homes for the aging 98 legislation (SHB 2315) Kim Qually Petition
Chapter 458-18 WAC
458-18-220 1996 Refunds - rates of interest Required annually Kim Qually Candidate for expedited rule adoption. Must be done by 1/1/99.
Chapter 458-19 WAC
458-19-005

458-19-015

458-19-020

458-19-025

458-19-030

458-19-035

458-19-040

458-19-045

458-19-055

458-19-060

458-19-065

458-19-080

458-19-550

1994

1994

1994

1994

1994

1994

1994

1994

1994

1994

1994

1994

1982

Property Tax levies, Rates and limits Need revision due to Referendum 47 Jim Winterstein
Chapter 458-20 WAC
new new Vanpool vehicles and ride share credit statute becoming hard to understand with recent legislative changes Greg Potegal Drafting
new new Manufacturing machinery and equipment exemption 95, 96, & 98 legislation tba Conducting stakeholder meetings
458-20-104 1997 Small business tax relief based on volume of business Ranged table for B&O small business credit approved by 1997 legislature Pat Moses Adopted as emergency rule on 5/8/98. Filed proposal for expedited adoption on 5/6/98.
458-20-119 1993 Sales of meals 97 legislation repealing selected business service tax classification tba Candidate for expedited adoption
458-20-131 1983 Merchandising games, games of chance and concessionaires Industry request Margaret Partlow CR 101 anticipated summer of 1998
458-20-145 1983 Local Sales and Use Tax 97 legislation (towing) and updating Leilani Hesser
458-20-155 1985 Information and computer services 98 legislation (SB 6449 & ESSB 6470a) and updating Jim Carroll
458-20-161

458-20-234

1983

1983

Buying/producing Wheat, Oats, Etc. Flour millers, manufacturers of soybean or sunflower oil 95 & 98 legislation (98 E2SHB 1328 & HB 2335) Dave Wiest
458-20-165 1994 Laundry Services 98 legislation (HB 2566) specifically excluding laundry services to nonprofit healthcare facilities from definition of retail sale. Doug Titus Candidate for expedited adoption
458-20-166 1994 Hotels, motels, apartments 98 legislation (SHB 1184) excluding coin-operated laundries at apartments from definition of retail sales. Doug Titus Candidate for expedited adoption
458-20-167 1994 Educational institutions 96 & 98 legislation (98 - HB 2335) Pat Moses Drafting, candidate for expedited adoption
458-20-169 1991 Nonprofits 95, 97, & 98 legislative changes (98 - SSB 5355, 6077 & SB 6599) Ed Ratcliffe CR 101 anticipated fall of 1998
458-20-178

458-20-17801

1986

new

Use tax Updating due to recent legislation Anne Gernhardt Drafting
458-20-183 1995 Amusement, Recreation & Physical fitness services Petition and legislative changes Greg Potegal CR 101 written comments done, drafting
458-20-18801 1992 Prescription drugs Needs changes in light of '95, '96, '97 legislative changes Ralph Blankenship
458-20-192 1980 Indians Needs updating Leslie Cushman Initial CR 101 Public meeting held June 1, 1998. Drafting
458-20-207 1995 Legal services 97 legislation repealing selected business service tax classification Ed Ratcliffe Candidate for expedited adoption
458-20-211 1996 Renting/Leasing Petition Greg Potegal CR 101 for written comments anticipated summer of '98
458-20-216 1970 Successors Updating because of legislative changes Greg Potegal CR 101 Public meeting held 6/24/98
458-20-222 1983 Veterinarians Needs updating and work with industry on approach Jim Winterstein CR 101 Public meeting scheduled for 8/12/98
458-20-226 1996 Landscaping services 97 legislation repealing selected business service tax classification Doug Titus Drafting. Candidate for expedited adoption.
458-20-228 1992 Penalties and Interest 96 & 97 legislative changes Pat Moses Drafting. CR 101 anticipated summer of 1998.
458-20-229 1992 Refunds 97 legislative changes Pat Moses Drafting. CR 101 anticipated summer of 1998.
458-20-231 1990 Internal distribution 98 legislation repealing tax (SSB 6077) Doug Titus Drafting. Candidate for expedited adoption.
458-20-238 1995 Sales to non-residents of water craft 97 legislation Doug Titus Drafting. Candidate for expedited adoption.
458-20-239 1983 Sales of farm machinery to nonresidents 98 legislation expanding exemption (HB 2476) Jay Elias Candidate for expedited adoption.
458-20-240

458-20-24001

1988

1988

S&U tax deferral

Distressed area deferrals

Needs revision because of legislation Leslie Cushman Drafting
458-20-24003

458-20-24003A

new



new

High Tech Sales and Use Tax deferral B&O R&D credit New rule 1994 legislation Ed Ratcliffe Redraft after consideration of external comments. CR 101 anticipated late summer 1998
458-20-255 1991 Syrup Tax '97 legislation Doug Titus Drafting. Candidate for expedited adoption.
458-20-259 1990 Small timber harvesters Statutory changes Doug Titus CR 102XA filed 5/21/98
458-20-262 new Agricultural employee Housing New legislation Cliff Ellenwood CR 102 anticipated summer of 1998.
Chapter 458-30 WAC
458-30-262 Agricultural land valuation-interest rate-property tax component Required annually Kim Qually Expedited adoption must be done by 1/1/99
458-30-590 Rates of inflation Required annually Kim Qually Expedited adoption must be done by 1/1/99
Chapter 458-40 WAC
458-40-540 Land Values Required annually Ed Ratcliffe Expedited adoption must be done by 1/1/99
458-40-660 Timber/Forest Tax stumpage values Required semiannually Ed Ratcliffe Must be done by 7/1/98 and 1/1/99
Chapter 458-XX WAC
new new Leasehold Excise Tax No rules have ever been drafted; need to clarify application Margaret Partlow CR 101 public meeting scheduled July 30, 1998

 

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